GST JUDGEMENTS CORNER

The BTA GST Judgment Corner is a curated knowledge initiative of Brijesh Thakar & Associates, designed to decode the evolving jurisprudence under the GST regime in a structured, practitioner-oriented manner. As GST law continues to develop through High Court, Supreme Court, and now GSTAT decisions, it has become essential not merely to read judgments, but to understand their practical impact on assessment, adjudication, recovery, and appellate strategy.
Each update in this section is analytically structured to identify the core issue, statutory provisions involved, arguments of both sides, judicial reasoning, and the operative outcome. More importantly, every judgment is accompanied by concise insights that distill its legal ratio and strategic significance. Related and contrary rulings are mapped to provide a jurisprudential context, enabling professionals to assess litigation risk and forum trends.
This corner is intended to serve as a ready reference for chartered accountants, advocates, in-house tax teams, and business leaders who seek clarity beyond summaries — clarity that assists in drafting replies, framing grounds of appeal, defending ITC claims, contesting Section 74 proceedings, or advising on compliance exposure. Our objective is to convert judicial developments into actionable tax intelligence.
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Section 74 GST Proceedings and Judicial InterpretationsInterpretations and rulings related to invocation, conditions, and validity of Section 74 proceedings in GST cases.
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Income Tax Estimation Methods Cannot Be Used for GST Adjudication under Section 74- Rules Allahabad High Court
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Voluntary Tax Deposit under Section 73(5) Must Be Treated as Pre-Deposit for Appeal under Section 107- Says Bombay High Court
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Once section 61 scrutiny proceeding is dropped subsequent notice under section 74 invalid - says Punjab & Haryana High Court
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Section 74 cannot be invoked for interpretational issue- says Jharkhand High Court
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Tax and interest paid based on provisional audit report- notice under section 74 quashed by Telangana High Court
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Difference between GSTR-1 and GSTR-3B  section 74 cannot be invoked- Rules Allahabad High Court
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Section 74 judicial fact- fraud or suppression is a condition precedent to invoking Section 74 and not a matter of mere formality- Rules Karnataka High Court
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Section 74 Cannot Be Invoked to Overcome Expired Section 73 Limitation – Fraud Must Be Explicitly Established- Rules Gujarat High Court
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Supplier’s Subsequent Cancellation Cannot Defeat Bona Fide ITC – Section 74 Invocation Requires Strict Fraud- Rules Allahabad High Court
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ITC of Bona Fide Purchaser Cannot Be Denied for Supplier’s Upstream Default – Mechanical Invocation of Section 74 Held Unsustainable- Allahabad High Court
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Section 74 cannot be invoked in absence of explicit findings of fraud or suppression, even if the assessee failed to respond to the show cause notice.- Says Madras High Court
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lack of allegation of fraud, wilful misstatement etc makes notice under section 74 invalid-Rules Madras High Court
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GST Department's remedy lies against defaulting seller not the bonafide buyer- says Allahabad High Court
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SCN under section 74 ignoring documentary evidences in case of allegation of fake ITC is invalid. Toll Plaza receipts are not required to establish genuineness of purchase.
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Cross Examination and Procedural Rights under GSTImportance of the right to cross-examination and procedural fairness in GST adjudication.
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Right to Cross Examination under GST is integral part of section 74- Held Kerala High Court
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Denial of Cross-Examination Vitiates GST Proceedings – Reliance on Third-Party Statements Impermissible Without Opportunity- Rules  Karnataka High Court
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Composite Show Cause Notices (SCN) and Related JudgmentsValidity issues concerning composite SCNs for multiple financial years.
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Composite SCN for multiple financial year invalid even after SLP dismissal by Supreme Court in case of Delhi High Court Judgement - Held Kerala High Court 
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Composite SCN invalid- says Kerala High Court
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GST Payment and Refunds during Investigation and SearchCases where GST payments made during investigation or search were held coercive and refundable.
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GST Amount Collected During Search Held Coercive — Refund Directed by Delhi High Court
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GST Payment during investigation is a payment under coercion and liable to be refunded- says Karnataka High Court
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Tax paid during search held invalid and GST department ordered to refund the amount with 6% interest by Punjab & Haryana High Court
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Search, Survey and Related Sections in GST﻿
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For Excess stock found during search/survey section 130 cannot be invoked - says Allahabad High Court
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Interest and Late Filing Charges under GST﻿
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Interest on late filing of GSTR-3B cannot be demanded without adjudication- says Jharkhand High Court
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Notices and Procedural Requirements in GST AdjudicationMandatory notices before SCN issuance, limitations on orders, and penalty considerations.
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ASMT-10 notice is mandatory before issuance of SCN for return mismatches 
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Penalty cannot be levied once late fees for delayed return is paid- Rules Madras High Court
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Order Cannot travel beyond Show Cause Notice- Rules Calcutta High Court
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Input Tax Credit (ITC) and Buyer ProtectionProtection of bona fide buyers and ITC in cases of supplier default.
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Supplier’s Subsequent Cancellation Cannot Defeat Bona Fide ITC – Section 74 Invocation Requires Strict Fraud- Rules Allahabad High Court
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ITC of Bona Fide Purchaser Cannot Be Denied for Supplier’s Upstream Default – Mechanical Invocation of Section 74 Held Unsustainable- Allahabad High Court
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GST Department's remedy lies against defaulting seller not the bonafide buyer- says Allahabad High Court
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Tripura High Court reads down Section 16 ( 2 ) (C ) Genuine buyers cannot be punished for fault of suppliers
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Leasehold Rights and GST﻿
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Assignment of Leasehold Rights in Industrial Plot Not Liable to GST- Bombay High Court Rules 
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